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Section 515: Failure to re-appoint auditor: special notice required for resolution at general meeting

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 16: Audit — Chapter 4: Removal, resignation, etc of auditors

Special notice is not required under subsection (2) if—

a period for appointing auditors has ended or (as the case may be) an accounts meeting of the company has been held since the outgoing auditor ceased to hold office,
the outgoing auditor ceased to hold office by virtue of section 510 , 511A or 516, or
the outgoing auditor has previously had the opportunity to make representations with respect to an intended resolution under subsection (4) of this section or a proposed resolution under section 514(4).

On receipt of notice of ... an intended resolutionmentioned in subsection (1), (1A) or (2) the company shall forthwith send a copy of it to the person proposed to be appointed and to the outgoing auditor.

The outgoing auditor may make with respect to the intended resolution representations in writing to the company (not exceeding a reasonable length) and request their notification to members of the company.

The company must (unless the representations are received by it too late for it to do so)—

in any notice of the resolution given to members of the company, state the fact of the representations having been made, and
send a copy of the representations to every member of the company to whom notice of the meeting is or has been sent.

If a copy of any such representations is not sent out as required because received too late or because of the company's default, the outgoing auditor may (without prejudice to his right to be heard orally) require that the representations be read out at the meeting.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.